Charity Number
SC639390
Newton Mearns Islamic Centre Limited
Report and Accounts
31 March 2025
Newton Mearns Islamic Centre Limited
Report and accounts
| Contents | Page |
|---|---|
| Charity Information | 1 |
| Trusteess' report | 2-3 |
| Independent Examiners' report | 4 |
| Statement of Financial Activities | 5 |
| Balance sheet | 6 |
| Notes to the Financial Statements | 7-9 |
Newton Mearns Islamic Centre Limited
Company Information
Directors
Amjad Ismail Chairman Junaid Shakoor Secretary Mohammed Azim Treasurar Mohammed Shafiq Sadaat Ali Khan Resigned 11/05/2024 Mohammed Siddique Resigned 11/05/2024 Mohammed Wassam Uddin Khan Resigned 07/12/2025
Accountants F A Siddiqui & Co The Stables, Unit 1 21-25 Carlton Court Glasgow G5 9JP Registered office 8 Langrig Road Newton Mearns Glasgow Charity Number SC639390
1
Newton Mearns Islamic Centre Limited
Charity number:
SC639390
Report of the Trustees
The Trustees present their report and accounts for the year ended 31 March 2025.
Reference and Administration information
The charity trustees for the purposes of charity law, who served throughout the year and up to the date of this report are listed on page 1, together with particulars of the principal address of the charity and details of its professional advisers.
Trustees
The following persons served as directors during the year:
Amjad Ismail Chairman Junaid Shakoor Secretary Mohammed Azim Treasurar Mohammed Shafiq Sadaat Ali Khan Resigned 11/05/2024 Mohammed Siddique Resigned 11/05/2024 Mohammed Wassam Uddin Resigned 07/12/2025
Structure, Governance and Management
Governing Document
The charity is constituted as a Trust and operates it's Memorandum and Articles of Association
Recruitment and Appointment of Trustees Members
The Directors of the Limited Company were appointed as Trustees.
The aims and objectives of the Scottish Iraqi Associations Scotland shall be:
-
(a) to promote and facilitate the advancement of the religion of Islam within the Newton Mearns Muslim community (and wider Glasgow) in accordance with the teachings of the Holy Qur?an and the Sunnah of Prophet Muhammad (Salalahu Alayhi Wasalam) and conforming to the interpretations and accepted views of the Ahlal Sunnah Wa Al-Jama?ah which includes: accepting Prophet Muhammad (Salalahu Alayhi Wasalam) as the final prophet and messenger of Allah, having respect for the Sahabah (Companions) of Prophet Muhammad (Salalahu Alayhi Wasalam), recognising the four (4) Madhabs (schools of Islamic Law) and accepting Tasawwuf (spiritual purification) as an important aspect of Islam, as taught by As-Salaf As-Saaliheen (pious predecessors) such as Shaykhul Hadith Muhammad Zakariyyah Muhaajir Madani (Rahimahullah) and his teachers (as mentioned in his writings);
-
(b) to promote and facilitate the advancement of education within the Newton Mearns Muslim community (and wider Glasgow);
-
(c) to promote and facilitate the physical, intellectual, social, moral and spiritual development of members of the Newton Mearns Muslim community (and wider Glasgow) through a broad range of religious, educational, recreational, social and spiritual activities; and
-
(d) to promote religious and racial harmony and to establish mutual respect between Muslims and wider society through public engagement, thus enabling Muslims to participate in, and contribute fully to society.
Achievements and performance
Summary of the main activities in relation to these objectives
-
coffee mornings
-
discussion groups (English, Arabic and urdu)
-
keep-fit classes
2
Newton Mearns Islamic Centre Limited
Charity number: SC639390
Report of the Trustees
Achievements and performance continued
-
indoor sports (table tennis, pool, etc)
-
public lectures on community matters
-
daily and weekly prayers
-
charity and cultural events
-
bi-annual Eid dinner parties
Summary of the main achievements of the charity during the financial period
-
Mon morning – Coffee morning (females)
-
Tue morning – Little Believers (mothers & toddler)
-
Tue evening – Pray as You Have Seen Me Pray (males)
-
Thu mornings – Deen Essentials (females)
-
Fri evening – Girls Youth Club (girls)
-
Sat evening – Weekly Reminders (males)
-
Sun mornings – Seniors Social Club (males)
-
Various timings – Talk to an Alimah helpline (females)
-
Various timings – Girls Youth Helpline (girls)
Related Parties
There are no related parties to the charity.
Reserves Policy
The charity currently has a policy to ensure that there are enough reserves to cover the cost of monthly utility costs and also the ongoing renovation at the centre.
Statement of Directors’ and Trustees’ Responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The Law applicable in Scotland require the trustees to prepare financial statements for each financial year which give a ture and fair view of the state of affairs of the charity and of the incomming resources and application of resources of the charity for that period. In preparing these accounts, the trustees are required to:
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
3
Newton Mearns Islamic Centre Limited
Charity number: SC639390
Report of the Trustees
Statement of Directors’ and Trustees’ Responsibilities continued
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements
This report was approved by the board on 9 March 2026 and signed on its behalf.
Junaid Shakoor Trustee
4
Newton Mearns Islamic Centre Limited
Independent Examiner's' report to the trusteess of Newton Mearns Islamic Centre Limited
I report on the financial statements of the Charity for the year ended 31 March 2025 which are set out on pages 4 to 7.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of opinion and scope of work undertaken
Our examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, we do not express an audit opinion on the accounts.
Independent Examiner’s Statement, report, opinion on financial statements
In the course of my examination, no matter has come to my attention:
-
1 which gives us reasonable cause to believe that in any material respects the requirements:
-
a) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
b) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- 2 to which, in our opinion, attention should be drawn in order to enable a proper understandin of the accounts to be reached.
The Examiner’s relevant professional qualification or body is: The Institute of Chartered Accountants of Scotland
F A Siddiqui C.A. F A Siddiqui & Co The Stables, Unit 1 21-25 Carlton Court Glasgow G5 9JP
9 March 2026
5
Newton Mearns Islamic Centre Limited
Statement of Financial Activities
Incorporating Income and Expenditure account for the year ended 31 March 2025
| Unrestricted Funds Notes 2025 £ Incoming Resources Incoming resources from generated funds Voluntary Income Charitable Activity 136,557 Donations 98,337 Zakat & Fitrana - General Grants 9,369 Gift Aid 56,572 Activities for Genarating funds Incoming resources from charitable activities Total Incoming Sources 300,835 Resources Expended Charitable activities 2 277,688 Total resources expended 277,688 Net movement in funds 23,147 Interest receivable 1,226 Interest Disposal (1,706) Interest payable Net movement in funds 22,667 Net movement in funds 22,667 Reconciliation of Funds Total Funds Brought Forward 356,515 Total Funds Carried Forward 379,182 |
Restricted Funds 2025 £ - - 62,100 - - 62,100 90,319 90,319 (28,219) - - (28,219) (28,219) 51,868 23,649 |
Total Funds 2025 £ 136,557 98,337 62,100 9,369 56,572 362,935 368,007 368,007 (5,072) 1,226 (1,706) (5,552) (5,552) 408,383 402,831 |
Total Funds 2024 £ 109,395 147,013 60,036 14,838 - 331,282 390,540 390,540 (59,258) 502 - (58,756) (58,756) 467,139 408,383 |
|---|---|---|---|
6
Newton Mearns Islamic Centre Limited
Statement of Assets and Liabilities
as at 31 March 2025
| Notes | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Fixed assets | |||||
| Tangible assets | 4 | 360,785 | 370,595 | ||
| Current assets | |||||
| Cash at bank and in hand | 58,129 | 53,870 | |||
| Creditors: amounts falling due within one | Creditors: amounts falling due within one | ||||
| year | 5 | (16,083) | (16,082) | ||
| Net current assets | 42,046 | 37,788 | |||
| Net assets | 402,831 | 408,383 | |||
| Funds | |||||
| Restricted Funds | 6 | 23,649 | 3,805 | ||
| Unrestricted Funds | 7 | 379,182 | 404,578 | ||
| Total Funds | 402,831 | 408,383 |
Junaid Shakoor Trustee
Approved by the board on 9 March 2026
7
Newton Mearns Islamic Centre Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Income
Income is credited to the financial statements in the year in which it is receivable and is shown gross of tax.
Resources Expended
Expenditure is recognised on an accrual basis as a liability is incurred. VAT is not recoverable by the charity, and as such is included in the relevant costs in the Statement of Financial Activities.
Charitable expenditure comprises those costs incurred by the charity in the delivery of itsactivities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity.
Fixed Assets
The expenditure on Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade iscounts due.
Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
8
Newton Mearns Islamic Centre Limited
Notes to the Accounts
for the year ended 31 March 2025
| 2 Trustees Remuneration Trustees Remuneration 3 Charitable Activities Wages and salaries Light and heat Cleaning Cost of Activities & Events Telephone and fax Stationery and printing Bank charges Insurance Repairs and maintenance Depreciation Sundry expenses Charitable Donations Zakat & Fitrana Distribution Other legal and professional 4 Tangible fixed assets Cost At 1 April 2024 At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 |
Unresticted £ 62,143 19,154 4,850 21,379 1,562 753 - 1,746 110,080 9,810 9,293 500 - 36,418 277,688 |
Restricted £ - - - - - - - - - - - - 90,319 - 90,319 Land and buildings £ 420,000 420,000 58,800 8,400 67,200 352,800 361,200 |
2025 £ - 2025 £ 62,143 19,154 4,850 21,379 1,562 753 - 1,746 110,080 9,810 9,293 500 90,319 36,418 368,007 Plant and machinery etc £ 65,503 65,503 56,108 1,410 57,518 7,985 9,395 |
2024 £ - 2024 £ 46,748 18,772 3,464 7,591 1,180 569 40 1,653 234,540 10,058 5,801 18,912 11,972 29,240 390,540 Total £ 485,503 485,503 114,908 9,810 124,718 360,785 370,595 |
|---|---|---|---|---|
9
Newton Mearns Islamic Centre Limited
Notes to the Accounts
for the year ended 31 March 2025
| 5 Creditors: amounts falling due within one year Other creditors 6 Restricted Funds At 1 April 2024 Surplus (Deficit) for the Year At 31 March 2025 7 Unrestricted Funds At 1 April 2024 Surplus (Deficit) for the Year At 31 March 2025 |
2025 £ 16,083 2025 £ 51,868 (28,219) 23,649 2025 £ 356,515 22,667 379,182 |
2024 £ 16,082 |
|---|---|---|
10